2.2. Personnel for general environmental management activities
¨ Meetings of the management committee, departmental managers, other
employees and the environmental team reporting related environmental issues
¨ Continual or occasional control measures, internal audits
¨ Administrative processes, announcements and inquiries
¨ Internal and external education and training including travel costs
¨ Communication with neighbors and other interested parties
2.3. Research and development
¨ Research, development and trailing costs for noise prevention measures
2.4. Extra expenditure for cleaner technologies
¨ Additional costs in comparison to state-of-the-art tech nology, especially emission
and noise prevention processes
2.5. Other environmental management costs
3. Material purchase value of non-product output
3.1. Raw materials
3.2. Packaging
3.3. Auxiliary materials
3.4. Operating materials
4. Processing costs of non-product output
å Environmental Expenditure
5. Environmental Revenues
5.1. Subsidies, awards
5.2. Other earnings
å Environmental Revenues